https://www.taxtmi.com/caselaws?id=382921 The applicant was deemed ineligible to avail/utilize Input Tax Credit (ITC) for the construction of a breakwater wall, as it was considered immovable property and not classified as plant and machinery under the GST Act. The authority did not address the classification of works contract services related to earthwork for the breakwater construction, stating that this issue fell outside the scope of the applicant's query under advance ruling provisions. en-us Fri, 24 May 2019 00:00:00 +0530 Wed, 28 Aug 2019 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382921 The applicant was deemed ineligible to avail/utilize Input Tax Credit (ITC) for the construction of a breakwater wall, as it was considered immovable property and not classified as plant and machinery under the GST Act. The authority did not address the classification of works contract services related to earthwork for the breakwater construction, stating that this issue fell outside the scope of the applicant's query under advance ruling provisions. Case-Laws GST Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382921